The Price and Welfare Effects of The Value-Added Tax : Evidence from Mexico /

In this paper we analyze the incidence of the VAT and its effects on the income distribution. To identify these effects, we rely on two tax reforms undertaken in Mexico that increased the VAT rate for a group of cities and left the rest unaffected. We compare the inflation rate of the affected citie...

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Détails bibliographiques
Auteur principal: Mariscal, Rodrigo
Autres auteurs: Werner, Alejandro
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2018.
Collection:IMF Working Papers; Working Paper ; No. 2018/240
Accès en ligne:Full text available on IMF